CIT, Range-ii,, Nashik v. Jalgaon Jillha Medicine dealers association, Jalgaon

MA 51/PUN/2011 | misc
Pronouncement Date: 21-11-2011 | Result: Dismissed

Appeal Details

RSA Number 5124524 RSA 2011
Assessee PAN AAATJ5237G
Bench Pune
Appeal Number MA 51/PUN/2011
Duration Of Justice 10 month(s)
Appellant CIT, Range-ii,, Nashik
Respondent Jalgaon Jillha Medicine dealers association, Jalgaon
Appeal Type Miscellaneous Application
Pronouncement Date 21-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 21-11-2011
Date Of Final Hearing 23-09-2011
Next Hearing Date 23-09-2011
Assessment Year misc
Appeal Filed On 21-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER M.A. NO. 51/PN/2011 (ARISING OUT OF ITA NO. 03/PN/2007) (ASSTT. YEAR : 2003-04) C.I.T. RANGE-II NASIK APPLICANT V. JALGAON JILHA MEDICINE DEALERS ASSOCIATION ... RESPONDENT CHEMIST BHAWAN JILHAPETH JALGAON PAN : AAATJ5237G APPLICANT BY : SHRI PRAYAG JHA(DR) RESPONDENT BY : NONE DATE OF HEARING : 23.9.2011 DATE OF PRONOUNCEMENT : .11.2011 ORDER PER I.C. SUDHIR JM THE GRIEVANCE OF THE REVENUE IN THE APPLICATION UN DER CONSIDERATION IS THAT FROM THE COPIES OF ORDER SHEET IT IS APPARENT THAT ON 29.9.2006 THE AUTHORIZED REPRESENTATIVE SHRI DARSHAN R. JAIN CA HAD ATTEN DED ALONG WITH SHRI N.D. SONAR MANAGER OF THE APPELLANT TO THE OFFICE OF THE COMM ISSIONER OF INCOME TAX NASHIK. HENCE OBSERVATION OF THE TRIBUNAL IN ITS ORDER DAT ED 31 ST AUGUST 2007 IN APPEAL THAT THE REGISTRATION WAS REFUSED IN A ROUTINE MANNER WI THOUT PROVIDING OPPORTUNITY OF HEARING TO THE APPELLANT IS NOT CORRECT. THUS TH ERE IS MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 31 ST AUGUST 2007 OF THE TRIBUNAL WHICH NEEDS RECTIFICAT ION U/S. 254(2) OF THE ACT. SIMILAR PRAYER HAS BEEN REITERAT ED BY THE LD. A.R. 2. HAVING GONE THROUGH THE RECORD WE DO NOT FIND T HAT THE ORDER SHEET DATED 29.9.2006 I.E. PROCEEDINGS NOTED BEFORE THE LD CIT WAS MADE AVAILABLE BEFORE THE TRIBUNAL DURING THE HEARING OF THE APPEAL TO APPRI SE THE TRIBUNAL THAT THE ORDER WAS MA . NO 51/PN/2011 JALGAON JILHA MEDICINE DEALERS ASSN. A.Y.2003-04 PAGE OF 3 2 PASSED BY THE LD CIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE APPELLANT STILL IT APPEARS FROM THE ORDER SHEET FILED ALONG WITH TH E APPLICATION THAT THE ORDER IMPUGNED PASSED BY THE LD CIT(A) AFTER AFFORDING O PPORTUNITY OF BEING HEARD TO APPELLANT. WE THUS FIND SUBSTANCE IN THE ABOVE SUB MISSION OF THE REVENUE MADE IN THE APPLICATION AS THERE IS MISTAKE APPARENT FROM R ECORD IN THE ORDER DATED 31 ST AUGUST 2007 OF THE TRIBUNAL IN MAKING OBSERVATION T HAT APPLICATION FOR SEEKING REGISTRATION U/S. 12A WAS REJECTED IN ROUTINE MANNE R WITHOUT PROVIDING OPPORTUNITY OF HEARING. THE RELEVANT PORTION OF PARA NO. 5 OF THE ORDER IS ACCORDINGLY RECTIFIED U/S. 254(2) OF THE ACT. THE SAID PARAGRAPH AFTER R ECTIFICATION WILL BE READ AND UNDERSTOOD AS UNDER : 5. IN THE INTEREST OF NATURAL JUSTICE WE DEEM IT PROPER AND JUSTIFIED TO RESTORE THIS ISSUE BACK TO THE STAGE OF THE LD. COM MISSIONER FOR RE- EXAMINATION AFRESH THE CLAIM OF REGISTRATION AND IF THE ASSESSEE HAD FULFILLED THE OTHER REQUISITE CONSIDERATION FOR GRANT OF REGI STRATION AND IF THERE IS REASONABLE CAUSE FOR THE BELATED APPLICATION FOR R EGISTRATION THEN KEEPING NATURAL JUSTICE IN MIND THE DELAY CAN BE CONDONED IF DEEMED FIT AS PER LAW. 3. IN OTHER WORDS THE OBSERVATIONS OF THE TRIBUNAL IN PARA NO. 5 OF THE ORDER MADE AS WE HAVE ALSO NOTED THAT THE REGISTRATION W AS REFUSED IN A ROUTINE MANNER WITHOUT PROVIDING AN OPPORTUNITY OF HEARING TO THE APPELLANT WHICH IS AGAINST THE PROVISIONS OF SECTION 12A AND 12AA OF THE I.T. ACT ARE REMOVED. 4. CONSEQUENTLY THE MISCELLANEOUS APPLICATION IS A LLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER 2011 SD/- SD/- ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED THE 21ST NOVEMBER 2011 MA . NO 51/PN/2011 JALGAON JILHA MEDICINE DEALERS ASSN. A.Y.2003-04 PAGE OF 3 3 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPLICANT 2. THE RESPONDENT 4. THE CIT(A)- CONCERNED 5. THE D.R. ITAT A BENCH PUNE 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE